From Bermuda to Dublin: Intangible Assets and Profit Shifting After the End of the Double Irish

Research Project Part of the ERC Research Project Democracy Challenged Who wields political power in an era of concentrated wealth and rising economic inequality? Does wealth concentration erode capitalist democracy, creating conditions for oligarchy within democratic systems? What are key drivers of profit shifting, and how does corporate tax avoidance reinforce corporate power? What role does legal-technical expertise play in shaping these dynamics?

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Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2025-09-12
DOI
https://doi.org/10.5281/zenodo.17399434
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
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article

From Bermuda to Dublin: Intangible Assets and Profit Shifting After the End of the Double Irish

Zenodo (CERN European Organization for Nuclear Research)
Corporate Taxation and Avoidance
article

From Bermuda to Dublin: Intangible Assets and Profit Shifting After the End of the Double Irish

article en

Abstract

Research Project Part of the ERC Research Project Democracy Challenged Who wields political power in an era of concentrated wealth and rising economic inequality? Does wealth concentration erode capitalist democracy, creating conditions for oligarchy within democratic systems? What are key drivers of profit shifting, and how does corporate tax avoidance reinforce corporate power? What role does legal-technical expertise play in shaping these dynamics?

Zenodo (CERN European Organization for Nuclear Research)
University College Dublin (IE)
Reduced inequalities
Openalex Percentile: Top 34%
Corporate Taxation and Avoidance
DOIOpen Access PDFOpenAlex
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